Question

Multiple Choice 3-17 Special Clothing and Uniforms (LO 3.8) Which of the following self-employed taxpayers are most likely permitted to deduct the cost of their uniform? Oa. A furnace repairman who must wear overalls while on the job. Ob. A lawyer who wears a business suit. Oc. A nurse who can wear casual dothes while on duty. Od. A pair of stainless steel safety gloves for a butcher.

Answer 1

Answer: Option d. A pair of stainless steel safety gloves for a butcher.

The self-employed are allowed to deduct the cost of their uniform only if:

1. The job requires a uniform or special clothing to be worn;

2. The clothing is usable only for work and is not suitable for everyday wear outside of work.

Since option d. satisfies both the criteria, it is the correct answer.

Overalls of a furnace repairman, business suit of a lawyer, and uniform of a nurse who is allowed to wear casual clothes while on duty will not be permitted to be deducted since the overalls though required for work could be worn otherwise, business suit too is not usable for work only and the nurse is not required to wear uniform for work.